U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 1 IRC Handouts 09 25 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2019-02

Part 1 Fiscal 2018

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III None TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV None ATT TBL

USSGL

IV None ATT TBL

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

Statement of Net Cost:

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position

V Line

V None SCNP
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 2 IRC Handouts 09 25 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

Line

V 1051 Added accounts 413400 and 414400 with Tas Status attribute domain value "U"; 

added account 435000 with "E" TAS Status and no footnote; added accounts 414700, 

415200, 415901, 419000, 435500, 435600, 435700, 439600, 439801 and 439900 

with no footnote; added footnote 3 to account 426800; Deleted accounts 415300, 

429500 and 436000 with Begin End Indicator attribute domain value "B"; Deleted 

footnote 1 from accounts 412200, 412600, 412700, 413600, 413700, 415300, 

415800, 416600, 417000, 417100, 417200, 422100, 422200, 422500, 425100, 

428300, 428500, 428600, 428700, 429500, 436000, 438400, 439400, 439700, 

439800, 480100, and 490100; Deleted footnote 3 from accounts 404800, 411601, 

416600 with Begin End Indicator attribute domain value "B", 417100 with Begin End 

Indicator attribute domain value "B", 417200 with Begin End Indicator attribute 

domain value "B", 417600, 419100, 419200, 419600, 419700, 419900, 422100 with 

Begin End Indicator attribute domain value "B", 422200 with Begin End Indicator 

attribute domain value "B", 422500 with Begin End Indicator attribute domain value 

"B", 425100 with Begin End Indicator attribute domain value "B", 428300 with Begin 

End Indicator attribute domain value "B", 429500, 432000, 435000, 435100, 436000, 

438400 with Begin End Indicator attribute domain value "B", 439400 with Begin 

End Indicator attribute domain value "B", 439701, 480100 with Begin End Indicator 

attribute domain value "B", 487100, 487200, 490100 with Begin End Indicator 

attribute domain value"B", 490800 with Begin End Indicator attribute domain value 

"B", 497100 and 497200; Deleted accounts 415300, 429500 and 436000 with Begin 

End Indicator attribute domain value "B". 

Bulletin No. 2019-02 2018-09 SBR 2

V 1290 Added Authority Type Code attribute domain value "D" to USSGL account 417000 Bulletin No. 2019-02 2018-09 SBR 2
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 3 IRC Handouts 09 25 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1980 Added accounts 411601, 413400, 414400, 414700, 415200, 415901, 432000, 

435100, 435500, 435600, 435700, 438500, 439600, 439801, 439900, 487100, 

487200, 497100 and 497200 with no footnote; added account 435000 with "E" TAS 

Status and no footnote; added accounts 415300, 415901, 426800, 436000, 439401, 

439801 with footnote 3; added accounts 429500 and 436000 with footnote 1; deleted 

account 419900; deleted account 438500 with footnote 3 

Bulletin No. 2019-02 2018-09 SBR 4

V Footnote

V None SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V None SF 133/Schedule P

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

VI None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 8.4 Revised Exchange/Nonexchange attribute domain value from 'T' to 'E/T' for USSGL 

account 599000

Bulletin No. 2019-02 2018-11 RSOCNP 2
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 4 IRC Handouts 09 25 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI Footnote

VI RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 44E Revised Authority Type Code attribute domain value from "P" to "Blank" for three 

exceptions

Bulletin No. 2019-02 2018-10 VAL 2

VII 70E Added pass exception for TAS 097 20182019 0111 Bulletin No. 2019-02 2018-11 VAL 6

VII 75E Added pass exceptions for TAS 014 F 3875 017 Bulletin No. 2019-02 2018-10 VAL 6

VII Edits

Edit Number

VII 4 Added USSGL accounts 438500 and 439500 Bulletin No. 2019-02 2018-10 EDIT 8

VII 79 Deleted SF133 Lines 1740, 1741, and 1742 Bulletin No. 2019-02 2018-11 EDIT 1

VII 84 Added line to offset SF133 Line 1801 for expired TAS; Removed SF133 Lines 1840, 

1841, and 1842

Bulletin No. 2019-02 2018-11 EDIT 1

VII 96 Revised to be applicable to unexpired TAS only Bulletin No. 2019-02 2018-11 EDIT 1

VII 97 Revised to be applicable to unexpired TAS only Bulletin No. 2019-02 2018-11 EDIT 1

Bulletin No. 2019-02

Part 2 Fiscal 2019

I USSGL Chart of Accounts:

I None COA

II USSGL Accounts and Definitions:

II None DEF

III USSGL Account Transactions:

III C109 Revised Bulletin No. 2019-02 2019-01 TC 12

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV None ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

IV None ATT TBL

USSGL

IV None ATT TBL
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 5 IRC Handouts 09 25 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

V Column

V None BS

V Line

V None BS

V Footnote

V None BS

Statement of Net Cost:

V Column

V None SNC

V Line

V None SNC

V Footnote

V None SNC

Statement of Changes in Net Position:

V Line

V None SCNP

V Footnote

V None SCNP

Statement of Custodial Activity: 

V Line

V None SCA

V Footnote

V None SCA

Statement of Budgetary Resources:

V Column

V None SBR

V Line
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 6 IRC Handouts 09 25 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 1051 Added accounts 413400 and 414400 with Tas Status attribute domain value"U"; 

added account 435000 with "E" TAS Status and no footnote; added accounts 414700, 

415200, 415901, 419000, 435500, 435600, 435700, 439600, and 439900 with no 

footnote; added account 426800 with footnote 3; Deleted accounts 415300, 429500 

and 436000 with Begin End Indicator attribute domain value "B"; Deleted footnote 1 

from accounts 412200, 412600, 412700, 413600, 413700, 415300, 415800, 416600, 

417000, 417100, 417200, 422100, 422200, 422500, 425100, 428300, 428500, 

428600, 428700, 429500, 436000, 438400, 439400, 439700, 439800, 480100, and 

490100; Deleted footnote 3 from accounts 404800, 411601, 416600 with Begin End 

Indicator attribute domain value "B", 417100 with Begin End Indicator attribute 

domain value "B", 417200 with Begin End Indicator attribute domain value "B", 

417600, 419100, 419200, 419600, 419700, 419900, 422100 with Begin End 

Indicator attribute domain value "B", 422200 with Begin End Indicator attribute 

domain value "B", 422500 with Begin End Indicator attribute domain value "B", 

425100 with Begin End Indicator attribute domain value "B", 428300 with Begin End 

Indicator attribute domain value "B", 429500, 432000, 435000, 435100, 436000, 

438400 with Begin End Indicator attribute domain value "B", 439400 with Begin 

End Indicator attribute domain value "B", 439701, 480100 with Begin End Indicator 

attribute domain value "B", 487100, 487200, 490100 with Begin End Indicator 

attribute domain value"B", 490800 with Begin End Indicator attribute domain value 

"B" 497100 d 497200 D l d 415300 429500 d 436000 i h B i 

Bulletin No. 2019-02 2019-01 SBR 2

V 1290 Added Authority Type Code attribute domain value "D" to USSGL account 417000 Bulletin No. 2019-02 2019-01 SBR 2

V 1980 Added accounts 411601, 415901, 413400, 414400, 414700, 415200, 432000, 

435100, 435500, 435600, 435700, 438500, 439600, 439801, 439900, 487100, 

487200, 497100 and 497200 with no footnote; added account 435000 with "E" TAS 

Status and no footnote; added accounts 415300, 415901, 426800 and 436000 with 

footnote 3; added accounts 429500 and 436000 with footnote 1; deleted account 

419900; deleted account 438500 with footnote 3 

Bulletin No. 2019-02 2019-01 SBR 4

V Footnote

V SBR

SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

V Column

V None SF 133/Schedule P

V Line

V None SF 133/Schedule P

V Footnote

V None SF 133/Schedule P

VI USSGL Crosswalks to Reclassified Statements: 
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 7 IRC Handouts 09 25 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Reclassified Balance Sheet:

VI Column

VI None RBS

VI Line

V None RBS

VI Footnote

VI None RBS

Reclassified Statement of Net Cost:

VI Line

VI None RSNC

VI Footnote

VI None RSNC

Reclassified Statement of Operations and Changes in Net Position

VI Line

VI 8.4 Revised Exchange/Nonexchange attribute domain value from 'T' to 'E/T' for USSGL 

account 599000

Bulletin No. 2019-02 2019-01 RSOCNP 2

VI Footnote

VI RSOCNP

VII Validations and Edits 

VII Validations

Validation Number

VII 33 Revised to apply to ending balances only Bulletin No. 2019-02 2019-01 VAL 2

VII 44E Revised Authority Type Code attribute domain value from "P" to "Blank" for three 

exceptions

Bulletin No. 2019-02 2019-01 VAL 2

VII 70E Added pass exception for TAS 097 20182019 0111 Bulletin No. 2019-02 2019-01 VAL 6

VII 75E Added pass exceptions for TAS 014 F 3875 017 Bulletin No. 2019-02 2019-01 VAL 6

VII Edits

Edit Number

VII 4 Added USSGLs 299100, 435400, 438500, 439500, and 439501 Bulletin No. 2019-02 2019-01 EDIT 8

VII 79 Deleted SF133 Lines 1740, 1741, and 1742 Bulletin No. 2019-02 2019-01 EDIT 1

VII 84 Added line to offset SF133 Line 1801 for expired TAS; Removed SF133 Lines 1840, 

1841, and 1842

Bulletin No. 2019-02 2019-01 EDIT 1

VII 96 Revised to be applicable to unexpired TAS only Bulletin No. 2019-02 2019-01 EDIT 1

VII 97 Revised to be applicable to unexpired TAS only Bulletin No. 2019-02 2019-01 EDIT 1
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

DRAFT 8 IRC Handouts 09 25 18

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2019-02

 DRAFT 8 IRC Handouts 09 25 18

Bulletin No. 2019-02

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 7 of the TFM 2-4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.

6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

9 Change needed to be in compliance with OMB Circular No. A-136.

10 This change is needed for the GFRS to GTAS conversion. 

11 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

12 Changes required per implementation of new scenarios "Custodial Activity Collected on Behalf of a Federal Entity Other than the General Fund of the U.S. Government Exchange and 

Nonexchange. TFM 2-4700 Appendix 7 will be updated in May 2019 to reflect the updates to reciprocal categories and thus the corresponding lines on the reclassified statement 

crosswalks.

13 Revised and/or created for continuing resolution guidance.

14 Updating validation due to the end of the phase-in period.

15 Revised to provide clarification of calculation line.

16 Changes required per implementation of "SFFAS 51 Insurance Liability USSGL Accounts - IRC Handout"